S T A T E O F N E W Y O R K
________________________________________________________________________
8474
I N S E N A T E
August 20, 2010
___________
Introduced by Sen. BONACIC -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the real property tax law, in relation to the exemption
from taxation for non-profit organizations
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 420-a of the real property tax law is amended by
adding a new subdivision 15 to read as follows:
15. IN ALL INSTANCES, THE BURDEN OF ANNUALLY ESTABLISHING THAT THE
REQUIREMENTS OF THIS SECTION HAVE BEEN SATISFIED SHALL BE UPON THE OWNER
OF THE PROPERTY AND MUST BE PROVEN BY CLEAR AND CONVINCING EVIDENCE. THE
OFFICE OF REAL PROPERTY SERVICES SHALL DEVELOP, IN CONSULTATION WITH
NOT-FOR-PROFIT ORGANIZATIONS AND ASSESSORS, GUIDANCE DOCUMENTS TO BE
USED BY ASSESSORS IN DETERMINING WHETHER THE STANDARD OF PROOF ESTAB-
LISHED BY THIS SUBDIVISION HAS BEEN MET.
S 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law and shall apply to
assessment rolls prepared on the basis of taxable status dates occurring
on or after such date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD02308-01-9